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Akuntabilitas Perencanaan dan Tata Kelola Anggaran (Studi Kasus Pada Pembangunan Mesjid Agung Al Falah Sigli Muhammad Hanif; Ridwan Nurdin; Hendra Syahputra
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 2 (2024): AGUSTUS 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i2.3027

Abstract

This thesis examines the accountability of budgeting and budget management in the construction of the Al-Falah Grand Mosque in Sigli. The objective of this thesis is to understand the budgeting and allocation system for the mosque's construction and to assess the committee's supervision and evaluation of the construction process. This research employs a qualitative approach with a field study methodology. The primary data sources are obtained through interviews, observations, and documentation, supplemented by secondary data to strengthen and support the primary data. The results of this study indicate that the budgeting and allocation system for the construction of the Al-Falah Mosque in Sigli is funded by the Special Autonomy Fund for Aceh, proposed by the Pidie Regency Government to the Aceh Government and the Aceh Provincial House of Representatives. The allocation of funds for the mosque's construction varies each year, with 14.21% from the Special Autonomy Fund for Aceh (DOKA) in 2015, 19.64% in 2016, and so on until 8.22% in 2022. Regarding supervision and evaluation, the Pidie Regency Government issued a Regent's Regulation to monitor and evaluate all forms of processes and stages of the mosque's construction.
Analisis Potensi Pemanfaatan Harta ‘Uqubat di Baitul Mal Aceh Rachmad Riyanto; Ridwan Nurdin; Hendra Syahputra
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 3 (2024): DESEMBER 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i3.3549

Abstract

This research investigates the effect of halal labeling and religiosity on purchasing decisions for beauty products, while also assessing the moderating role of gender in the relationship between these variables. The study utilized a sample of 100 cosmetic product users in Banda Aceh, selected through purposive sampling. Data were collected via an online questionnaire and analyzed using multiple linear regression and moderated regression analysis. The findings indicate that both halal labeling and religiosity significantly and positively influence purchasing decisions for cosmetic products. Consumers who place greater importance on halal labeling and exhibit higher levels of religiosity demonstrate a stronger tendency to purchase cosmetic products.